Decree No. 82/2025/NĐ-CP Extending the Deadline for Paying Value Added Tax, Corporate Income Tax, Personal Income Tax, and Land Rent in 2025

Issuing authority: Government Office

DECREE
Extension of deadlines for payment of value-added tax, corporate income tax, personal income tax, and land rental fees in 2025

Pursuant to the Government Organization Law on February 18, 2025;

On the basis of the Law on Tax Administration dated June 13, 2019; the Law amending and supplementing certain articles of the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Law on Management and Use of Public Assets, Tax Administration Law, Personal Income Tax Law, National Reserve Law, Administrative Violation Handling Law dated November 29, 2024;

At the proposal of the Minister of Finance,

The Government issues this Decree extending the deadlines for payment of value-added tax, corporate income tax, personal income tax, and land rental fees in 2025.

Article 1. Scope of Regulation

This Decree stipulates the extension of deadlines for payment of value-added tax, corporate income tax, personal income tax, and land rental fees.

Article 2. Applicability

The subjects to which this Decree applies include: taxpayers; tax authorities; tax officials; other state agencies, organizations, and individuals related to the matter.

Article 3. Subjects eligible for extension

1. Enterprises, organizations, households, business households, and individuals engaged in production activities in the following economic sectors:

a) Agriculture, forestry, and fisheries;

b) Food processing; textile; garment manufacturing; leather and related products; wood processing and wood product manufacturing (excluding beds, cabinets, tables, and chairs); straw and rush product manufacturing; paper and paper product manufacturing; rubber and plastic product manufacturing; non-metallic mineral product manufacturing; metal product manufacturing; mechanical engineering services; metal surface treatment and coating; electronic, computer, and optical product manufacturing; automobile and other motor vehicle manufacturing; furniture manufacturing;

c) Construction;

d) Publishing activities; film production, television program production, sound recording, and music publishing;

đ) Crude oil and natural gas extraction (extension does not apply to corporate income tax on crude oil, condensate, and natural gas collected under agreements and contracts);

e) Beverage production; printing and reproduction of various media; coke and refined petroleum product manufacturing; chemical and chemical product manufacturing; iron and steel product manufacturing (excluding machinery and equipment); motorcycle and bicycle manufacturing; repair, maintenance, and installation of machinery and equipment;

g) Sewage and wastewater treatment.

2. Enterprises, organizations, households, business households, and individuals engaged in business activities in the following economic sectors:

a) Transportation and warehousing; accommodation and food service activities; education and training; health care and social assistance; real estate business activities;

b) Employment agency services; travel agency operations, tour organization, and related support services;

c) Artistic creation, artistic, and entertainment activities; library, archive, museum, and other cultural activities; sports, leisure, and entertainment activities; film projection activities;

d) Broadcasting and television activities; computer programming, consulting, and other computer-related activities; information service activities;

đ) Mining support services.

The list of economic sectors mentioned in Clause 1 and Clause 2 of this Article is determined according to Decision No. 27/2018/QĐ-TTg dated July 6, 2018 of the Prime Minister on the issuance of the system of Vietnam's economic sectors.

Economic sub-sectors according to Appendix I attached to Decision No. 27/2018/QĐ-TTg consist of five levels, and the determination of economic sectors follows the principle that if the economic sector mentioned in Clause 1 and Clause 2 of this Article belongs to the first level, then the economic sectors subject to the extension provisions include all sub-sectors at the second, third, fourth, and fifth levels of the first-level sector; if it belongs to the second level, then the economic sectors subject to the extension provisions include all sub-sectors at the third, fourth, and fifth levels of the second-level sector; if it belongs to the third level, then the economic sectors subject to the extension provisions include all sub-sectors at the fourth and fifth levels of the third-level sector; if it belongs to the fourth level, then the economic sectors subject to the extension provisions include all sub-sectors at the fifth level of the fourth-level sector.

3. Enterprises, organizations, households, business households, and individuals engaged in the production of priority supporting industrial products; key mechanical products.

Priority supporting industrial products are defined according to Decree No. 111/2015/NĐ-CP dated November 3, 2015 of the Government on the development of supporting industries; key mechanical products are defined according to Decision No. 319/QĐ-TTg dated March 15, 2018 of the Prime Minister approving the Strategy for the Development of the Mechanical Industry of Vietnam until 2025 with a vision to 2035.

4. Small and medium-sized enterprises as defined by the Law on Support for Small and Medium-Sized Enterprises 2017 and Decree No. 80/2021/NĐ-CP dated August 26, 2021 of the Government detailing certain provisions of the Law on Support for Small and Medium-Sized Enterprises.

The economic sectors and fields of enterprises, organizations, households, business households, and individual businesses specified in Clause 1, Clause 2, and Clause 3 of this Article are those in which such enterprises, organizations, households, business households, and individual businesses engage in production, business, and generate revenue in 2024 or 2025.

Article 4. Extension of Tax Payment Period and Land Rent Payment

1. Regarding Value Added Tax (VAT) (excluding import VAT)

a) Extension of the period for paying VAT due on the amount of VAT arising from the tax periods from February to June 2025 (for monthly VAT taxpayers) and the first quarter of 2025, second quarter of 2025 (for quarterly VAT taxpayers) as specified in Article 3 of this Decree. The extension period is six months for the VAT of February and March 2025 and the first quarter of 2025, and five months for the VAT of April, May, and June 2025 and the second quarter of 2025. The extension period herein starts from the last day of the VAT payment deadline prescribed by the law on tax administration.

Enterprises and organizations eligible for the extension shall declare and submit the VAT return according to current laws but are not required to pay the VAT due at that time. The extended deadlines for VAT payment are as follows:

The deadline for paying VAT for the tax period of February 2025 is no later than September 20, 2025.

The deadline for paying VAT for the tax period of March 2025 is no later than October 20, 2025.

The deadline for paying VAT for the tax period of April 2025 is no later than October 20, 2025.

The deadline for paying VAT for the tax period of May 2025 is no later than November 20, 2025.

The deadline for paying VAT for the tax period of June 2025 is no later than December 20, 2025.

The deadline for paying VAT for the first quarter of 2025 is no later than October 31, 2025.

The deadline for paying VAT for the second quarter of 2025 is no later than December 31, 2025.

b) In cases where enterprises and organizations mentioned in Article 3 of this Decree have branches or subordinate units declaring VAT separately with the direct tax management authority of such branches or subordinate units, these branches or subordinate units are also eligible for the extension of VAT payment. If the branches or subordinate units of enterprises and organizations mentioned in Clause 1, Clause 2, and Clause 3 of Article 3 of this Decree do not engage in business activities within the economic sectors or fields eligible for the extension, then these branches or subordinate units are not eligible for the extension of VAT payment.

2. Regarding Corporate Income Tax

a) Extension of the period for paying provisional corporate income tax for the first and second quarters of the 2025 corporate income tax year for enterprises and organizations specified in Article 3 of this Decree. The extension period is five months, starting from the last day of the corporate income tax payment deadline prescribed by the law on tax administration.

b) In cases where enterprises and organizations mentioned in Article 3 of this Decree have branches or subordinate units declaring corporate income tax separately with the direct tax management authority of such branches or subordinate units, these branches or subordinate units are also eligible for the extension of corporate income tax payment. If the branches or subordinate units of enterprises and organizations mentioned in Clause 1, Clause 2, and Clause 3 of Article 3 of this Decree do not engage in business activities within the economic sectors or fields eligible for the extension, then these branches or subordinate units are not eligible for the extension of corporate income tax payment.

3. Regarding Value Added Tax and Personal Income Tax of Business Households and Individual Businesses

Extension of the period for paying Value Added Tax and Personal Income Tax for the amount of tax due arising in 2025 for business households and individual businesses operating in the economic sectors or fields specified in Clause 1, Clause 2, and Clause 3 of Article 3 of this Decree. Business households and individual businesses shall pay the tax due under this provision no later than December 31, 2025.

4. Regarding Land Rent

Extension of the period for paying land rent for fifty percent of the land rent due for 2025 (the first installment of 2025) for enterprises, organizations, households, and individuals directly leasing land from the State under the Decision or Contract of the competent state agency in the form of annual land rent payments as specified in Article 3 of this Decree. The extension period is six months starting from May 31, 2025.

This provision applies to cases where enterprises, organizations, households, and individuals have multiple land lease decisions or contracts from the State and engage in various production and business activities including those in the economic sectors or fields specified in Clause 1, Clause 2, and Clause 3 of Article 3 of this Decree.

5. In cases where enterprises, organizations, business households, and individual businesses operate in multiple economic sectors including those specified in Clause 1, Clause 2, and Clause 3 of Article 3 of this Decree, enterprises and organizations shall be granted an extension for the entire amount of VAT and corporate income tax due; business households and individual businesses shall be granted an extension for the entire amount of VAT and personal income tax due as guided by this Decree.

Article 5. Procedure for Extension

1. Taxpayers directly declaring and paying taxes to tax authorities who fall under the category eligible for extension shall submit the Request for Tax Payment Extension and Land Rent Payment Extension (hereinafter referred to as the Request for Extension) for the first time or as a replacement when errors are discovered (through electronic means; delivered directly to the tax authority or sent via postal service) according to the Model attached to this Decree for the direct managing tax authority once for the entire amount of tax and land rent arising from the extended tax periods together with the filing deadline for monthly (or quarterly) tax declaration as stipulated by tax management laws. In cases where the Request for Extension is not submitted at the time of monthly (or quarterly) tax declaration filing, the latest submission date is May 30, 2025, and the tax authority will still implement the extension of tax and land rent payment for the extended periods prior to the submission of the Request for Extension.

If taxpayers have extensions covering multiple areas managed by different tax authorities, the direct managing tax authority of the taxpayer shall be responsible for transmitting information on the Request for Extension to related tax authorities.

2. Taxpayers shall self-determine and bear responsibility for requesting an extension in accordance with the eligible categories under this Decree. If taxpayers submit the Request for Extension to the tax authority after May 30, 2025, they will not be granted an extension of tax and land rent payment as stipulated in this Decree. In cases where taxpayers supplement their tax declaration files for the extended tax periods leading to an increase in the amount payable and submit them to the tax authority before the expiration of the extended payment period, the extended tax amount includes the additional payable amount due to the supplementation. If taxpayers supplement their tax declaration files for the extended tax periods after the expiration of the extended payment period, they will not be granted an extension for the additional payable amount due to supplementation.

3. The tax authority is not required to notify taxpayers about accepting the extension of tax and land rent payment. In cases where during the extension period, the tax authority has grounds to determine that the taxpayer does not belong to the eligible category for extension, the tax authority shall issue a notice to the taxpayer regarding non-extension, and the taxpayer must pay the full amount of tax, land rent, and late payment penalties within the extended period into the state budget. After the expiration of the extension period, if through inspection and audit, the competent authority finds that the taxpayer does not belong to the eligible category for tax and land rent payment extension as stipulated in this Decree, the taxpayer must pay the outstanding tax amount, fines, and late payment penalties into the state budget.

4. No late payment penalties shall be applied to the extended tax and land rent amounts during the extended payment period (including cases where taxpayers submit the Request for Extension to the tax authority after submitting the tax declaration file as stipulated in Clause 1 of this Article and cases where the competent authority determines through inspection and audit that taxpayers eligible for extension have increased payable amounts for the extended tax periods). In cases where the tax authority has already applied late payment penalties (if any) to tax files eligible for extension as stipulated in this Decree, the tax authority shall adjust and not apply late payment penalties.

5. Project investors of construction works and sub-works funded by state budget sources, payments from the state budget for construction works of projects using ODA funds subject to VAT, when processing payment procedures with the State Treasury, must attach a notification from the tax authority confirming receipt of the Request for Extension or a Request for Extension confirmed by the contractor as having been submitted to the tax authority. The State Treasury shall base its decision on the files submitted by the project investor to refrain from deducting VAT during the extension period. Upon expiration of the extension period, the contractor must pay the full extended tax amount as prescribed.

Article 6. Implementation and Effectiveness

1. This Decree takes effect from the date of issuance until December 31, 2025.

2. After the extension period under this Decree, the deadlines for tax payment and land rent shall be implemented according to current regulations.

3. The Ministry of Finance is responsible for directing, organizing the implementation, and resolving any issues arising during the implementation of this Decree.

4. Ministers, heads of ministerial-level agencies, heads of government agencies, Chairpersons of provincial People's Committees under central cities, and related enterprises, organizations, households, business households, and individuals are responsible for implementing this Decree.

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

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APPLICATION FOR EXTENSION OF TAX PAYMENT
AND LAND RENT

First time - Replacement

Respectfully submitted to: Tax authority...

[01] Name of taxpayer:

[02] Tax code:

[05] Name of leasing agent (if any): ...

[07] Type of tax requested for extension:

a) Value-added tax of enterprises and organizations

b) Corporate income tax of enterprises and organizations

c) Value-added tax and personal income tax of business households and individual traders

d) Land rent (specify detailed address of each leased area subject to extension of land rent)

- Area 1 pursuant to Decision/Contract No..., dated.../.../...

- Area 2 pursuant to Decision/Contract No..., dated.../.../...

[08] Case for extension: ...

I. SMALL AND MICRO ENTERPRISES

1. Small enterprise:

2. Micro enterprise:

II. ENTERPRISES, ORGANIZATIONS, BUSINESS HOUSEHOLDS, INDIVIDUALS OPERATING IN THE FOLLOWING SECTORS:

1. Agriculture, forestry, and fisheries;

☐ 2. Food production and processing; ☐ 3. Textile; ☐ 4. Garment production; ☐ 5. Leather and related products; ☐ 6. Wood processing and wood product manufacturing (excluding beds, cabinets, tables, chairs); straw and woven material product manufacturing; ☐ 7. Paper and paper product manufacturing; ☐ 8. Rubber and plastic product manufacturing; ☐ 9. Manufacturing of non-metallic mineral products; ☐ 10. Metal manufacturing; ☐ 11. Mechanical processing; metal surface treatment and coating; ☐ 12. Electronics, computer, and optical product manufacturing; ☐ 13. Automobile and other motor vehicle manufacturing; ☐ 14. Bed, cabinet, table, chair manufacturing;

15. Construction;

☐ 16. Warehousing and transportation; ☐ 17. Accommodation and food services; ☐ 18. Education and training; ☐ 19. Health care and social assistance activities; ☐ 20. Real estate trading activities; ☐ 21. Employment service activities; ☐ 22. Travel agency operations, tour package sales, and related support services;

☐ 23. Arts, entertainment, and recreation activities; ☐ 24. Library, archive, museum, and other cultural activities; ☐ 25. Sports and recreational activities;

26. Film exhibition;

27. Production of priority supporting industrial products;

☐ 28. Key mechanical product manufacturing;

☐ 29. Publishing activities; ☐ 30. Film, television program production, recording, and music publishing;

31. Radio and television broadcasting;

☐ 32. Computer programming, consulting, and other computer-related activities; ☐ 33. Information service activities;

☐ 34. Crude oil and natural gas extraction (no extension for corporate income tax on crude oil, condensate, and natural gas collected under agreements and contracts);

35. Mining support service activities;

36. Beverage production;

37. Printing and copying various types of records;

38. Coke and refined petroleum product manufacturing;

39. Chemical and chemical product manufacturing;

40. Manufactured metal product manufacturing (excluding machinery and equipment);

41. Motorcycle and bicycle manufacturing;

42. Machinery and equipment repair, maintenance, and installation;

43. Sewage and wastewater treatment.

I hereby certify that the information declared above is accurate and assume legal responsibility for the information provided; I commit to paying the full amount of tax within the extended payment deadline.

Note:

- Section I: The taxpayer self-classifies according to the Law on Support for Small and Medium Enterprises 2017 and Decree No. 80/2021/ND-CP dated August 26, 2021, detailing certain provisions of the Law on Support for Small and Medium Enterprises.

- Section II: The taxpayer self-classifies according to Decision No. 27/2018/QD-TTg dated July 6, 2018, of the Prime Minister; Decree No. 111/2015/ND-CP dated November 3, 2015, of the Government; Decision No. 319/QD-TTg dated March 15, 2018, of the Prime Minister.

- The application for extension of tax payment and land rent is only sent once to the direct tax management authority for all taxes and land rents generated during the extended tax periods. The taxpayer may choose the following method of submission:

+ The taxpayer submits electronically to the electronic information system of the tax authority.